State how would you present 'cash and cash equivalents' under the current assets in the balance sheet as per Schedule III of the Companies Act, 2013.

'Cash and cash equivalents' under the current assets shall be presented as: Bank Balances Cheques, draft in hand Cash in hand Cash Equivalent (Short term highly liquid investment) Other (Specify nature) Earmarked bank balances Balances with banks to the extent held as security against borrowings, Guarantee Repatriation restrictions Bank deposits with more than 12 months maturity